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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax exemption for certain aircraft. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.328(h), Tax Code, is amended to read |
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as follows: |
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(h) For purposes of the exemption under Subsection (a)(5), |
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an aircraft is considered to be for use exclusively in connection |
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with an agricultural use if 95 percent of the use of the aircraft is |
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for a purpose described by Subsections (a)(5)(A)-(F). Intrastate |
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travel [Travel of less than 30 miles each way] to a location to |
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perform a service described by Subsections (a)(5)(A)-(F) does not |
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disqualify an aircraft from the exemption under Subsection (a)(5). |
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A person who claims an exemption under Subsection (a)(5) must |
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maintain and make available to the comptroller flight records for |
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all uses of the aircraft. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2019. |